As disclosed in the patents U.S. Pat. No. to Troy 2,185,362, U.S. Pat. No. to Rape 2,210,841, U.S. Pat. No. to De Liso 2,223,339 and U.S. Pat. No. to Mitulski 2,274,085, shoes, such as women's pumps, have heretofore been made with stretchable foot openings by securing an elastic tape throughout its length to the inside of a shoe upper below the opening, with the tape extending either partly or substantially entirely around the opening. It is to be an improved shoe having a stretchable foot opening and a method of making it that the present invention is particularly directed.